City of Harrisburg v. Home Builders Ass'n

Opinion by

Judge Blatt,

The City of Harrisburg (City) appeals here an order of the Court of Common Pleas of Dauphin County entering summary judgment in favor of the Home Builders Association of Harrisburg (Association). The City was ordered to refund sums representing taxes imposed upon gross receipts for the Associations 1983 and 1984 Home Builders Show.

In 1982 the City enacted an “Amusement Tax Ordinance” (Ordinance),1 which imposed a five percent tax on the price of admission to each and any amusement within the City. Section 3 of the Ordinance, entitled “Definitions,” provides that, for…